Garden tillers having rotating blades have been utilized for decades. Such prior art devices typically dig up the ground to permit a seed bed to be later formed in the ground or for digging up the ground to kill weeds or remove sod or the like so that the plants to be planted do not have interference from other weeds or plants. While the prior art garden tillers do their intended tasks, they lack versatility because they cannot easily be converted to form a furrow for planting a seed bed or for covering up a seed bed and forming a ridge. Consequently, there is a need for a garden tiller tine assembly which will overcome the aforementioned deficiencies of the prior art.